The Austin weekly statesman. (Austin, Tex.) 1883-1898, 1887-01-27
GOVERNMENTAL.
What is Going On in the De-
partments.
An Epitome of What Was
Learned at the Capitol
Yesterday.

ter to Prof. o. II. Cooper, superintendent
of education, from county Judge:
"My predecessor tried hard to inaugu-
rate needed reforms in school matters
here, aud a teachers association was or
ganized, and the prospects appeared
bright until the law made certificates (it
n.attered not how obtained) valid over
the state. 1t seemed shat neighboring
Judges endorsed the certificates of I'M
worthy teachers just to get rid of them;
an army of tramps ran in on us and un-
derbid our home teachers. The trustees
with an eye to economy would employ
men who could not pass eur examining
board. The consequence, now is, that the
teachers association is virtually dead.
The tramps have no use for it and many
of our best teachers have been starved
out of the profession. A large percent
age of our teachers hail from surround
ing counties having loose examining
boards. Many of them have never seen
nor 90 l expect ever to see them. Some
have never been to our county seat as
they have no business here, educationally
or otherwise. Their vouchers reach me
through the mails. Our examining board
having the reputation of being strict, has
practically but little or nothing to do,
and the surrounding counties furnish our
teachers. Let certificates not be valid out
of the county in which issued, and we can
have real reform, and not otherwise"
The writer, in former letter, called at
tention to the necessity of county
superintendent, and in another part
of the above mentioned letter, he highly
comuends the Moore educational bill, es-
pecially as regards the superintendency
clause, and says supervision is just what
we need" This is one of the many favor
able notices given to the feature of the
bill concerning a superinteDdent.
CoMPTRo1LER's DEPARTMENT.
The comptroller has made the follow
ing ruling on the powers of the board of
equalization.
"The act approved March 20, 1879, pro-
vides that the board of equalization shall
have power to correct any error in the as
sessniant of property at any time before
the tax is paid on said property"
This department has heretofore ruled
that after the final approval of the assess
ment rolls by the board of equalization,
said board could not reopen said rolls
for the purpose of revising and correct
ing entirely It's former action, but in
clear case, upon complaint, where it is
apparent to the board that injustice has
been done taxpayer III the assess
ment Of his property and material error
committed in the valuation thereof, said
board would have the right to revise and
correct the assessment, as it is certainly
the object of the law above quoted to
reach such cases. In the case presented
stock Of merchandise belonging to -
was ASSESSED at a valuation of $4,000,
when, in fact, said stock
of merchandise was worth
oAIy 5000, if the assessment as made
should stand ------ would be required to
pay upon more than three times as much
merchandise as owned at the time
the assessment was made, which is not
the intention of the law. 1t is therefore
the opinion OF this department that this
is such an error in assessment as can be
corrected at any time before taxes are
paid on the property so assessed.
ANOTHER RULING.
TIE following is another ruling of this
department III regard to an important
matter, and is much needed.
In reply to the following question pro-
pounded, Scan either member of firm
of merchants who have paid their occupa-
ton tax as merchants, sell the goods
wares and merchandise belonging exclu,
sively to, said firm at auction within their
regular place of business without being
required TO pay the euctioneer's occupa-
ton tax!p
The law places separate and distinct
taxupon the occupation of auctioneer and
the occupation of merchant, regulating
the amount Of the latter tax by the
amounti of annual purchases, AMI the
amount of the former by the number of
the population of the city or town in
which Che occu patton is pursued.
1t is my opinion that the law does not
conteBn plate a permanent combination of
the two occupations above named, under
one license; that is, it could hardly be SO
construed as to permit either or any
member of firm of merchants, paying
occupation tax as merchants, TO habitu-
ally pursue, in connection with the regu-
lar business of merchants, a separate and
distinpt occupation, that of an auctioneer,
without payment of an additional occu
patton tax for go doing, although the
goods, etc to be sold at auction are the
exclusive property of the person auc-
tioneering same, and his associate mem
Der or members of the firm.
I viii say. further, however,
if 10 erchant who is closing out his stock
of goods, wares, merchandise, ETC., and
desires to sell the same at auction, he
would not be required to pay an addi-
tional tax as auctioneer for so doing, but
if he replenishes his stock and continues
his business in connection with said auc-
ton, pc would be required to pay said ad-
ditional tax.
OFFICE OF SECRETARY or STATE.
The following charters were filed yes
terdaT:
The GAINESVILLE Compress and Forward
ing COMPANY, o. Gainesville; capital
stock $4,000; ]. NJ. Lindsey. s. Smith,
John P Hird, NJ. A. Joy and John G..
Thurston, incorporators.
The Cox Chemical com pany, of Dallas;
capital stock, $4,000; @. w. Gano, Frank
Kitteli, w. +. Chamberlain, g. z. Hopkins,
j. g. Reeves and w. j. Killer, incorpora-
tors.
The Gordon Coal Mining and Oil COM
pany, ~ Gordon, Texas, Capital stock
$4,000. i. w. Christian, Jasper N. Haw-
Icy and Geo. A. Mccall incorporators.
SWEARING THEN IN.
The clerk of the supreme court admin
istered the oath of Office yesterday to
Hon. Ind NJ Moore the newly-appOinted